Essay on Linear Technologies Case Solution - 1784 Words

Financial Management Assignment Linear Technologies Case Solution 1) Describe Linear Technologies pay-out policy. As we can see from Exhibit 1 Linear Technology has been paying dividend steadily since 1992. Thus the pay-out policy is a large part in dividends. Its first dividend is paid in 1992. The dividend policy has grown over the years. This may be so that the company projects itself as a less risky share and thus also gaining investors faith. The investors buy its shares and thus increase its demand. This helps to gives positive signals to the investors signalling that the company is stable and can generate earnings steadily. This hypothesis is gains standing from the dividend hypothesis theory. Also analysing the numbers†¦show more content†¦The interest rates in the markets have been low and Linear wants to use cash in a conservative manner. Also since buying its own stock doesn’t affect the value of the firm and in turn the shareholders this is a wise option. Moreover, since 2002 LT has never had a long-term debt while its Capital Expenditure expenses are low. When comparing its Capital Expenditure as a percentage of net income since 1992, it has had an average ratio of 22% while its competitors Maxim and Intel struggled with 57.45% and 177.11%. 2) What are Linear’s financing needs? Should Linear return cash to its shareholders? What are the tax consequences of keeping cash inside the firm? All of LT’s distributions, whether in the form of dividends or stock repurchases will be taxed at the investors personal rate. Buy shares and keeping cash in the firm will depend of the tax rate of the investors relative to that of the firm. Under the former option the money is taxed at the corporate rate and in the latter at personal rate. In its current income range LT’s tax rate is at 29%. In 2001 it was taxed at around 30% when it had more than twice the income before taxes. Therefore the current tax rate can be assumed the same for the future. Therefore the tax consequences will depend a lot on whether the investors or the company has more tax rates. If the tax rate of shareholders is higher, it would be better to keep the cash internally and invest but if LT’s tax rate is higher theShow MoreRelatedFirst European Conference On Earthquake Engineering And Seismology1296 Words   |  6 Pages2006 Paper Number: 927 NON LINEAR ANALYSIS OF MIXED MASONRY AND REINFORCED CONCRETE BUILDINGS Serena CATTARI1 and Sergio LAGOMARSINO2 SUMMARY From the early 20th-century the gradual transformation of the theory and constructive techniques led from the masonry buildings predominance to the reinforced concrete’s (RC) structures. 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Education As A Viable Curriculum - 799 Words

Introduction Education evolves to ensure students are receiving the appropriate skills they need when they graduated high school or choose a career and compete globally in terms of human resources. Thus, curriculum plays an essential role in equipping these children from elementary up to high school in the area of their intellectual and social aspect. However, do we have a guaranteed and viable curriculum to equip these children? Viable Curriculum As established by Marzano, about a guaranteed viable curriculum ‘is primarily a combination of opportunity to learn and time (2003, p.22).Likewise, he even emphasized OPT (opportunity to learn) is a strong link in student achievement, considering OPT give all students the chance to determine the skills used to assess their capabilities in mathematics (Marzano, 2003). Furthermore, given a viable curriculum should also be matched with appropriate classroom instruction. However, how do we measure if the instruction given is adequate? There is a need of a viable grading system to determine the validity of student’s learning. Grading System Students tend to aim high to achieve for academic excellence if there is a visual representation of their invested time and effort. This serves as the best motivating factor and inspiration of students to persevere and aim for the best which is the achievement grade. As Wright and Murray stated, grading system produce a valid measure of learning considering that it constitutes the academicShow MoreRelatedApproaching Instruction With Clear Instructional Goals,1294 Words   |  6 Pagesbeginning with the end in mind, not only makes intuitive sense but is well supported by research. In his 35 years of meta-analysis on research in education, Robert Marzano (2003) identifies a guaranteed and viable curriculum as one of 11 factors with a proven track record of increasing student achievement. Marzano (2003) defines a guaranteed and viable curriculum as one in which Clear guidance is given to teachers regarding the content to be addressed in specific courses, at specific grade levels. IndividualRead MoreUnderstanding The Predominant Program Models For Early Childhood Education936 Words   |  4 Pagesregards to the history of early childhood education, there is a high level of connectedness between care and education. (Canella, ) In order to understand the predominant program models for early childhood education let the consensus for model be described as a curriculum based approach or a curriculum. What does curriculum mean? For the sake of identifying quality, curriculum is a key component for building sustainable early childhood education programs. 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Recently Bill Nye the Science Guy and Ken Ham held a debate on this topic on February 4, 2014 which gain over two million views. Which raised the question is creationism a viable model of origin in today’s modern scientific era (Ken Ham)? In order for one to answer this question accurately first one would need to know why this question is significant. Then they would have to examine the past debate 1925 Monkey Scopes TrialRead MoreApplication Guidelines And Procedures For How The Curriculum Is Designed, Delivered, Monitored, And Evaluated1082 Words   |  5 Pagesguidelines and procedures for how the curriculum is designed, delivered, monitored, and evaluated. At Goodwill Secondary we offer a variety of courses to suit students of varying ability. Different types of instructions are expected, in order to address the unique needs of s pecific students. This instruction will be derived from a set of curriculum skills which are common to all the students. 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As America becomes more diverse, it is commonplace for several languages to be spoken in a single school (five languages were represented in my classroom alone last year), and the demand for teachers trained at tackling the academic, emotional, and social needs of students is pressing. Transcending race, the issue is not easily rectified by offering to place teachers who â€Å"look likeâ₠¬  their students in the classroom; rather, the more viable solutionRead MoreEssay philosophy of education545 Words   |  3 PagesProgressivism My personal philosophy of education is most closely related to progressivism, which is a school of thought advocating that truth is determined by function. Progressivism is an educational philosophy focused on providing students with the skills and knowledge necessary not only to survive but also to succeed in a contemporary and competitive society. 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The Effect Of Obestatin Health And Social Care Essay Free Essays

The present survey was designed to measure the effects of chronic intra peritoneal disposal of obestatin on plasma testosterone concentrations and cellular morphometry of the testicles in male Sprague Dawly rats. Treatment groups were injected with obestatin ( 1nmol/100  µl saline i.p ) while the control groups received saline ( 100  µl i. We will write a custom essay sample on The Effect Of Obestatin Health And Social Care Essay or any similar topic only for you Order Now p ) for 10 back-to-back yearss. Blood samples were collected at different clip intervals during and after the dose disposal. Testiss were removed after killing the rats on yearss 5 and 15 after the last injection. Plasma testosterone concentrations were found significantly high ( p A ; lt ; 0.05 ) in the obestatin treated groups as compared to the control groups. Testicular histomorphometry revealed that obestatin intervention caused a important addition in the primary spermatocytes ( P A ; lt ; 0.0001 ) , secondary spermatocytes and spermatids ( P A ; lt ; 0.005 ) and Leydig cells population ( p A ; lt ; 0.0001 ) both after five and 15 yearss. These findings indicate that obestatin significantly proliferate different testicular cell types and heighten testosterone secernment in male Sprague Dawley rats during peri-pubertal phase of development. Assorted peptide endocrines are secreted from the intestine and enter circulation that regulates nutrient consumption, energy balance and stomachic motility [ Tache et Al. 2004 ; Young et Al. 2005 ; Baynes et Al. 2006 ; Cummings et Al. 2007 ] . The oxyntic mucous membrane cells secrete two peptide endocrines, ghrelin and obestatin which are considered as functional adversaries of each other. Ghrelin addition nutrient intake while obestatin cut down nutrient consumption [ Zhang et Al. 2005: Gualillo et Al. 2006 ] . G-protein coupled receptor GHS-R1a is considered as ghrelin receptor [ McKee et Al. 1997 ] . Another G-protein coupled receptor GPR39 which belongs to the ghrelin receptor household and is considered as receptor of obestatin [ Zhang et al. , 2005 ] . In gnawers, obestatin look was reported in assorted tissues including stomachic mucous membrane, myentric rete perinatal pancreas every bit good as in the Leydig cells of the testicle [ Chanonie et Al. 2006 ; Dun et Al. 2006 ; Zhang et Al. 2005 ] . It was reported that obestatin can non go through blood encephalon barrier, nevertheless its look has been reported in the encephalon. It was therefore postulated that obestatin might make the encephalon through the average distinction [ Pan et Al. 2006 ; Jackson et Al. 2006 ] . Data sing the engagement of obestatin in the generative maps is still missing nevertheless in a recent survey it was found that obestatin might be involved in the ordinance of ovarian granulose cells maps. It was reported that obestatin significantly increase Lipo-Lutin secernment and bring on programmed cell death in civilized porcine ovarian granulose cells [ Meszarosova et Al. 2007 ] . Engagement of ghrelin in the ordinance of generative maps has besides been reported. It was found that intervention with ghrelin for 10 back-to-back yearss resulted in the suppression of proliferative stage of different testicular cells during peri-pubertal phase. In the back bead of these findings the present survey was designed to look into the chronic consequence of obestatin on testosterone production and testicular cell proliferation in male Sprauge Dawley rats. Different cell counts are presented in table 1. In the obestatin treated animate beings the average figure of spermatogonia was high as compared to the control animate beings, but this addition was non statistically important. However, the average figure of primary spermatocytes were significantly high at different experimental yearss in the obestatin treated animate beings as compared to the control animate beings ( P A ; lt ; 0.0001 ) . The average figure of secondary spermatocytes were besides significantly high in the obestatin treated animate beings on both 5 and 15 twenty-four hours ( P A ; lt ; 0.005 ) . Average figure of unit of ammunition and extended spermatids nowadays in the seminiferous tubule were significantly ( P A ; lt ; 0.005 ) high in both intervention groups dissected on different experimental yearss as compared to matching control groups. Similarly the average figure of leydig cells were significantly ( p A ; lt ; 0.0001 ) high in treated groups as compared t o command groups but the figure of Sertoli cells present in the seminiferous tubule was non significantly high in the treated groups as compared to the control groups on different experimental yearss ( figure 2 and 3 ) . Mean ±SEM testicular adventitia albuginea thickness, seminiferous tubule epithelial tallness and seminiferous tubule diameter of control and obestatin treated groups on different experimental yearss are presented in table 2. There was found no important difference in testicular adventitia albuginea thickness, seminiferous tubule epithelial tallness and seminiferous tubule diameter of treated groups as compared to the control groups. Mean ±SEM atomic diameter of spermatogonia, primary spermatocyte, secondary spermatocyte, sertoli cells and leydig cells of control and obestatin treated groups on different experimental yearss are presented in table 3. No important alteration in mean ±SEM spermatogonial, primary spermatocyte, secondary spermatocyte, sertoli cells and leydig cells atomic diameter was observed in treated groups as compared to the control groups, both at twenty-four hours five and twenty-four hours 15 ( figure 2 ) . The testicle is a complex hormone organ where different cell types interplay to guarantee male birthrate, under the control of a overplus of hormone, paracrine and autocrine regulative signals [ Saez 1994 ] . In recent old ages, it has become apparent that different factors with cardinal functions in the growing axis ( e.g. GHRH and IGF-I ) and organic structure weight homeostasis ( e.g. leptin ) are potentially involved in the ordinance of testicular map [ Ciampani et Al. 1992 ; Baker et Al. 1996 ; Tena-Sempere et Al. 1999 ; Tena-Sempere et Al. 2001 ] . The present survey was designed in order to measure the effects of 10 twenty-four hours chronic i.p disposal of obestatin on testicular morphology and androgen synthesis in peri-pubertal male rats. In the survey 45-days-old male rats were allocated for the experiment because this age is considered as normal timing of puberty happening in the male rats [ Ojeda and Urbanski, 1994 ] . Infusions ( i.p ) of obestatin for 10 yearss was started when the rats were 45 yearss old and were dissected on twenty-four hours 5th ( 60-days-old ) and 15th ( 70-days-old ) twenty-four hours after intervention. The first sperm cell is normally seen in the lms of seminiferous tubules at 45th twenty-four hours of age [ Clermont et Al. 1957 ] and mature sperm cell is seen in vessel deferens 13 to 14 yearss subsequently at the age of about 60 yearss [ Clegj et Al. 1960 ] . The proliferation rate of the testicular cells is higher in this peculiar clip, so for this ground the current experiment was conducted o n this stage of development in male rat. In the present survey, chronic extract of obestatin during the pubertal phase, significantly increased testosterone degree in big male rats, and that elevated testosterone degree might straight heighten the spermatogenesis every bit early as observed in bulk of the seminiferous tubule in the treated animate beings as compared to the control animate beings. Obestatin intervention besides caused pronounced addition in figure of assorted testicular cells in the seminiferous tubules. This determination shows that obestatin has a stimulatory function in the transition of cellular proliferation during the peri-pubertal period in male rats. This determination besides suggests a possible opposing manner of action of obestatin as compared to ghrelin, as it was besides antecedently reported that ghrelin is a negative modulator of male generative system [ Kheradmand et al. 2008 ] . Obestatin intervention for 10 back-to-back yearss failed to do any significantly addition in the figure of spermatogonia and sertoli cell in the seminiferous tubule of the male rats and besides has no effects on seminiferous tubule and epididimal cannular thickness and its diameter. Similarly no alteration was observed in the weight and diameter of testicles. No information sing consequence of obestatin on testicular degree has been still reported. The present observations provide grounds for an engagement of obestatin in heightening the testosterone production from leydig cells. Either this addition in the testosterone secernment is the direct consequence of the binding of obestatin to its receptor ( GPR 39 ) which is present in testicle [ Yammamoto et Al. 2007 ] or obestatin could either heighten the reactivity of Leydig cells towards pituitary LH. Clearly farther surveies are needed to screen out the exact mechanism through which obestatin enhance testicular testosterone synthesis and the manner through which it induce spermatogenesis in male rats testicles. How to cite The Effect Of Obestatin Health And Social Care Essay, Essay examples

Significance of Positive Accounting Research Samples for Students

Question: Analyze the Scope, Role Impact of Positive Accounting Theory. Answer: Introduction Basically, each and every research paper is start from a research topic that addresses research problems and questions. The main research topic for this research is to understand and analyze the scope, importance/role/impact of positive accounting theory research and its implication in the real life. Moreover, it is also important to know that, in order to address the research questions and problems, the research article such as: Half a Defence of Positive Accounting Research is selected. Based on this research article, the key objectives associated with this research paper would be attained in order to reach a valid conclusion. Generally, the author of this research article is Paul V Dunmore and written in the year 2009. Moreover, the main aim of this critique is to conduct a critical investigation on the arguments presented by the researcher in this research article. In the same way, both positive and negative aspects of the research article would be presented in this paper to eff ectively understand the research topic and problem. At the same time, the researcher of the article had presented several arguments on the importance and implication of positive accounting research and theory. Additionally, this research paper is structured in an effective and proper manner to understand all the aspects of the research paper and article. For instance, the main parts of this research paper are introduction, detailed overview about the research article, research problems/questions, theoretical framework, importance, limitation of article and conclusion. Overview/Summary of Research Article In the research article, the author had tried to explain the significance of positive accounting research and theory and its applications in the real life or corporate world. Moreover, in this research article, it is argued that, business firms or companies must adopt such theories and practices in order to attain long term objectives, competitive scope and fight with the future business challenges (Hay, Knechel and Wong, 2006). It is found that, positive accounting is an important area that not only helps the business firms in reducing a number of costs but also adding the values in the efficiency, as well as productivity of the companies quickly and effectively. Additionally, the findings of the article is indicates and highlights the significance and value of behavioral finance in term of predicting (Francis, 2006). Moreover, the researcher had also analyzed the hypothesis of Efficient Market Hypothesis. Along with this, in this research article, the author had suggest to the comp anies and organizations of todays corporate world that, they should focus on using positive accounting theory as compare to the Efficient Market Hypothesis in order to enhance organizational efficiency and gain competitive scope. In addition to this, the main findings of the research article reflect that the PAT helps the business firms in analyzing and predicting the real life events effectively. In the same way, it brings innovation, improvements and development within a number of accounting transactions (Dunmore, 2009). It is also argued by the researcher in his study that, it is more essential and valuable for todays corporate companies to investigate and access the main reason behind any exact event. So, PAT is also more dynamic and useful for all the types of firms in predicting and analyzing the unprecedented events that are related to the firms and may affect the success and growth of the business firms. On the other hand, it is also summarized that, through the positive theory or research, a particular company could be success in predicting the sustainability aspect of its business in a more competitive and dynamic market situation in an effective and innovative manner (Fogarty and Markarian, 2007). Furthermore, the researcher of the article is also provides suggestions to todays business, accounting and finance manager to have strong as well as complete ideas about their own financial abilities to run accounting financial functions more dynamically. Moreover, they should also focus on enhanc ing their capabilities and knowledge in order to attain the long term and strategic goals and objectives of a firm. Along with this, it is also analyzed from the article that, positive accounting is a scientific approach to the research in the area of accounting that play a key role in developing an clear understanding about the main factors affecting the behavior of human in the accounting setting (Dunmore, 2009). Moreover, in order to effectively and accurately understand the human behavior, the author had presented a number of epistemological as well as ontological assumptions. But these assumptions would require scientific research to be a feasible intellectual project. On the other hand, it is also argued by the researcher that, positive accounting theory is offer positive outcomes for the companies and offer opportunities to the companies to understand upcoming events. Moreover, in order to improve decision making in the context of accounting setting, business firms must use positive research and theory. Moreover, importance of positive research programs and positive accounting theory is also summarized in the article (Belt, 2007). For case, the main findings of the study indicates that positive accounting research programs have more scope and wider than the positive theory. It is behavioral aspects of the accounting and financial transactions could be understood by a company by conductin g positive research programs. This is also offer opportunities and scopes to the financial managers to effectively and accurately handle the accounting issues in a more dynamic and systematic manner. Overall, it can be said that, the author had tried to explain the significance and role of PAT in the accounting setting to attain long term objectives of the business firms (Dunmore, 2009). Research Questions This research paper has wider scope for the further study in the area of positive accounting research programs, and theory. So, it addresses a number of specific, valuable and important research questions. The main research question of the study is given as below: How positive accounting theory and research is more significant and valuable in the accounting setting. And what are their major implications in the real corporate world? The following are the sub- research questions that directly and indirectly linked with the study such as: How positive research and theory influence the decisions of corporate companies positively? What are the key advantages and disadvantages of using PAT theory and research? What are the major roles and functions of PAT and positive research in improving organizational efficiency, and productivity? (Libet, 2002). How to avoid and deal with the future business challenges by using positive research programs? How positive research is plays a key role in adding the values within the companies? What are the major roles of behavioral finance? What are the major differences among the positive research, positive theory and theory of efficient market? Why business firms should use positive research and theory by ignoring Efficient Market Hypothesis? (Kosmala and MacLullich, 2003). How PAT and research plays key role in predicting real events for the corporate world? Why it is important for the financial and accounting manager to have strong financial knowledge and abilities? What are the major forces that may affect the human behavior in the context of accounting? What are epistemological and ontological assumptions in the accounting setting? Why positive research is wider and valuable than the positive theory? These identified research questions or hypotheses are more valuable that helps in addressing the research problems and solving the research issues effectively. These questions are presenting and reflecting both positive and negative aspects of the conducted literature review (Davila, and Foster, 2007). Theoretical Framework The researcher had used various theoretical framework and concepts in order to fulfill the objectives of the study. For case, theoretical assumptions are made by the author by using epistemological and ontological statements in order to solve the research problems effectively. In addition to this, these theoretical concepts and frameworks are more valuable for the financial managers, accounting people and auditors to improve their understanding about the positive research and theory and their value in the real life events. For case, by applying this theoretical framework, they could be able to enhance organizational efficiency and productivity in a more innovative, systematic and dynamic manner. At the same time, the theoretical framework could also be used and applied by todays business firms and companies in order to deal with the future business challenges in the area of finance, auditing and bookkeeping (Dahmash, Durand, and Watson, 2009). In the same way, the present accounting systems, process and practices could be improved effectively by using such theoretical framework. In addition to this, the framework such as positive research, theory, programs, efficient market theory could also be used by the companies to predict the upcoming events those are directly or indirectly linked and related with the business operations and functions. This would bring innovation and development not only within the accounting and financial functions but also entire functions of the firms. Moreover, the researcher had also used various significant theoretical models to present the study that could be used to bring reliability, flexibility, accountability within the current process and systems (Antle, Gordon, Narayanamoorthy, and Zhou, 2006). The Significance and Limitations of the Article Significance: On the basis of the findings and arguments made by the researcher, the main significance of this research article is that the author had used and applied various statistical, mathematical and theoretical models to present the study and address the research problems effectively. Moreover, clear discussion on the positive research, positive theory and efficient market theory is also made by the researcher that is important to understand the study. Along with this, the researcher had also tried to explain and define the major differences among the positive accounting theory and positive accounting research or program. Overall, it can be said that, each and every aspects related to the positive accounting theory and research is analyzed properly and accurately by the author to develop a clear understating about the research topic. Finally, the author had crucially conducted literature on the study by considering both positive and negative aspects. These are the main importa nce of the study found in the study (Choi, Kim, Liu, and Simunic, 2009). Limitations: The key limitation and disadvantage of the study is that, the author had not presented study scientifically, appropriately and effectively. It is because there are no clear research topic, research objectives, goals, research questions. Moreover, the researcher had not focused on developing the hypothesis for the study that is a major weakness of the study. Along with this, it is also analyzed and accessed that, the researcher had more focused on theoretical concepts of positive research and ignored others aspects directly that shows no link among the research topic and problem (Humphrey, 2008). The information, data, results and findings of the study is not presented graphically that is another limitation of the study. Moreover, more complicated and complex mathematical models are used in the study that is not easily to use and understand by the financial and accounting managers. In the same way, this research study has a lot of limitations that directly or indirectly a ffecting the findings and results of the study (Ashton, Dunmore, and Tippett, 2004). Conclusions Based on the facts, and observation made by the researcher in his study, it can be concluded that, positive accounting theory and research is play a key role in predicting the human behavior in the accounting setting that is important for a company in enhancing its productivity and efficiency. Moreover, positive research has more scope and wider as compare to positive accounting theory because it provides significant opportunities to the financial/accounting managers and their companies to predict and access future business events that are related to the company and its business operations. Additionally, the business firms should ignore efficient market hypothesis by using positive accounting research in order to bring innovation, accountability, creditability and accuracy within the accounting transactions and functions. Finally, it can be concluded that, in todays corporate business environment, human behavior is affecting the business decisions so business firms should apply posit ive theory and research in the accounting setting. References Antle, R., Gordon, E., Narayanamoorthy, G., and Zhou, L. (2006). The joint determination of audit fees, non-audit fees, and abnormal accruals. Review of Quantitative Finance Accounting 27 (3), pp. 235266. Ashton, D., Dunmore, P., and Tippett, M. (2004). Double entry bookkeeping and the distributional properties of a firms financial ratios. Journal of Business Finance and Accounting 31 (5-6), pp. 583606. Belt, D., (2007). Struggle for the soul of Pakistan. National Geographic 212 (3), pp. 3259. Choi, J.-H., Kim, J.-B., Liu, X., and Simunic, D. A. (2009). Cross-listing audit fee premiums: Theory and evidence. The Accounting Review 84 (5), pp. 1429 1463. Dahmash, F. N., Durand, R. B., and Watson, J. (2009). The value relevance and reliability of reported goodwill and identifiable intangible assets. The British Accounting Review 41 (2), pp. 120 137. Davila, A., and Foster, G. (2007). Management control systems in early-stage startup companies. The Accounting Review 82 (4), pp. 907937. Dunmore, P.V. (2009). Half a Defence of Positive Accounting Research. Available At: https://sydney.edu.au/business/__data/assets/pdf_file/0012/59988/Paul_Dunmore_MEAFA_201df {Accessed On: 27 May 2017}. Fogarty, T. J., and Markarian, G. (2007). An empirical assessment of the rise and fall of accounting as an academic discipline. Issues in Accounting Education 22 (2), pp. 137161. Francis, J. R., (2006). Are auditors compromised by nonaudit services? Assessing theevidence. Contemporary Accounting Research 23 (3), pp. 747 760. Hay, D. C., Knechel, W. R., and Wong, N., (2006). Audit fees: A meta-analysis of the effectof supply and demand attributes. Contemporary Accounting Research 23 (1), pp. 141191. Humphrey, C., (2008). Auditing research: A review across the disciplinary divide. Accounting, Auditing Accountability Journal 21 (2), pp. 170 203. Kosmala and MacLullich, K. (2003). The Emperors new clothes? New audit regimes: Insights from Foucaults Technologies of the Self. Critical Perspectives on Accounting 14(8), pp. 791. Libet, B. (2002). The timing of mental events: Libets experimental findings and theirimplications. Consciousness and Cognition 11 (2), pp. 291299.